Company TaxAll resident and non-resident companies are subject to a 25% on their chargeable income.

Non-residents receiving income in Tongaare subject to taxes based on the source:Source of Income Tax rateInsurance premiums 5%Interest, dividends, royalties,technical services fee, rent, natural resource payment and management fees 15%

For non-resident shipping, airline companies, and charters,Separate tax on a non-resident person who operates a ship or aircraft. The tax is worked out by applying the rate of tax 3% to the gross amount derived by the non-resident for the carriage of passengers, livestocks, mail, merchandise, or goods embarked in Tonga, whether for carriage outside or within Tonga.